Unified UAE Legislation Database

Real Law Digest first half of September

Status

In force

Issuing Authority

Effective date

XX.XX.XXXX

Official Link

https://

Latest legal updates, business news and new documents in the Real Law service.

 

Follow Legislative framework for transfer pricing and IFRS reporting

1. Federal Decree-Law No. 47 of 2022 On Taxation of Corporations and Businesses - available in Real Law in Russian with amendments dated 02.10.2023.

 

2. Ministerial Decision No. 97 of 2023 On Requirements for Retention of Transfer Pricing Documents is available in Real Law in Russian.

 

3. Guidance on transfer pricing issued by the FTA on 23 October 2023 is  available in Real Law.

 

4. OECD Model Tax Convention on Taxation of Income and Capital, dated December 18, 2017.

 

5. OECD transfer pricing Guidance for multinational companies and tax authorities dated 2022.

 

Legislative reviews from Real Law

1. Consumer Protection - an overview from which you will learn:

- consumer rights and how they are protected;
- the obligations of suppliers of goods and services;
- regulation of relations and disputes between consumers and suppliers.

 

2. UAE Central Bank - this overview describes the UAE financial system, the role of the Central Bank as the main regulator of the following financial sectors: banking...